to: provide that employees under workplace determinations or enterprise agreements made on or after 1 July 2018 have the right to choose their superannuation fund; and provide that amounts sacrificed under an employee salary sacrifice arrangement will not reduce an employer’s mandated superannuation guarantee contributions.

to: insert community safety as a factor that can be taken into account to revoke the parole of a federal offender without notice; remove the requirement to seek leave before a recorded interview of a vulnerable witness can be admitted as evidence in chief; remove the requirement for vulnerable witnesses to be available to give evidence at committal proceedings; introduce mandatory minimum penalties for certain Commonwealth child sex offences and offenders; require a court to state and record the reasons for granting bail; insert a presumption against bail for certain Commonwealth child sex offenders; insert additional factors which must be taken into account when sentencing federal offenders; require the court to have regard to certain rehabilitation considerations when sentencing Commonwealth child sex offenders; insert presumptions in favour of cumulative sentences and actual terms of imprisonment for Commonwealth child sex offenders; impose certain requirements on Commonwealth child sex offenders under a recognizance release order; add ‘residential treatment orders’ as a sentencing alternative for intellectually disabled offenders; allow certain information to be withheld from an offender in national security circumstances; reduce the amount of ‘clean street time’ that can be credited against the outstanding sentence following commission of an offence by a person on parole and license; require a period of time to be served in custody if a federal offender’s parole order is revoked;

Criminal Code Act 1995

to: clarify the scope of the definition of ‘engage in sexual activity’; insert a range of new aggravated offences for child sexual abuse; insert new offences relating to ‘grooming’ and the provision of electronic services to facilitate dealings with child abuse material online; increase the maximum penalties for certain Commonwealth child sex offences and breaches of reporting requirements; and insert new additional factors for mandatory consideration at sentencing; and

Part of a package of 11 bills to fund the Commonwealth’s contribution to the National Disability Insurance Scheme, the bill amends the

Income Tax (TFN Withholding Tax (ESS)) Act 2009

to increase from 47 per cent to 47.5 per cent the rate of tax imposed on employees who receive an employee share scheme (ESS) interest under an ESS and have not provided an Australian Business Number or tax file number.